Statutes, codes, and regulations
Louisiana Revised Statutes
REVISED STATUTESTitle 47 - Revenue and TaxationSubtitle II - PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUEChapter 2-D - UNIFORM LOCAL SALES TAX CODE
Part I - LOCAL SALES TAXES
Section 47:338.53 - Collection of sales and use taxes in certain parishes

La. Revenue and Taxation § 47:338.53

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Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
Section 47:338.53 - Collection of sales and use taxes in certain parishes

Any sales and use tax levied by a political subdivision shall be collected by the sheriff of the parish in which the political subdivision is located if sales and use taxes levied by the political subdivision are being collected by the sheriff on the effective date of this Section. The sheriff shall receive such reimbursement and remuneration for such collection as is otherwise provided by law.

La. Revenue and Taxation § 47:338.53

Acts 1983, No. 701, §1; Redesignated from R.S. 33:2721.5 pursuant to Acts 2011, No. 248, §4.
Acts 1983, No. 701, §1; Redesignated from R.S. 33:2721.5 pursuant to Acts 2011, No. 248, §4.

SECTION 2 OF ACTS 1983, NO. 701 PROVIDES AS FOLLOWS: "THE PROVISIONS OF THIS ACT SHALL SUPERCEDE ANY CONFLICTING PROVISION OF LAW ENACTED IN THE 1983 REGULAR SESSION OF THE LOUISIANA LEGISLATURE INCLUDING, BUT NOT LIMITED TO, THE PROVISIONS CONTAINED IN HOUSE BILL NO. 598."